Dan Amiram
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View article: Distribution channels of analyst research: new evidence
Distribution channels of analyst research: new evidence Open
The channels through which analyst research data are distributed are complex. The I/B/E/S database is the dominant source for analyst earnings estimates for academics, but there are numerous other channels, some of which are cost prohibiti…
View article: Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks Open
This study examines whether we can learn from the behavior of blockchain‐based transfers to predict the financing of terrorist attacks. We exploit blockchain transaction transparency to map millions of transfers for hundreds of large on‐ch…
View article: Debt Contracts and Loss Given Default
Debt Contracts and Loss Given Default Open
This study explores how accounting information available to lenders at the contracting date shapes debt contracts by facilitating lenders' assessment of loss given default (LGD). LGD, defined as the percentage loss experienced per $1 of de…
View article: Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature
Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature Open
Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspecti…